Stricter penalty for aggravated accounting offence

The penalty for violation of section 393, cf. section 392, of the Penal Code, cf. section 7 of the Accounting Act, was 120 days of imprisonment. The convicted person, who was a former chairman and general manager of a company selling second-hand cars, had for a period of two years and four months failed to keep, or failed to ensure the keeping of, accounts for the company. The Supreme Court found unlike the Court of Appeal that the violation was aggravated. Particular emphasis was placed on the long period of time the neglect had been going on, and on the risk of substantial financial damage. The violation had also made it difficult to monitor the company. The fact that the convicted person after some time had tried to put the accounts in order by engaging accounting professionals, was not a mitigating factor.

Read the whole judgment (Norwegian only)

Areas of law: Criminal law. Sections 392 and 393 of the Penal Code. 

Key paragraphs: 19, 25, 27, 28.

Parties: The Public Prosecution Authority (Counsel Rudolf Martin Christoffersen) v. A (Counsel Bent Endresen)

Justices: Øie, Normann, Noer, Kallerud, Arntzen